https://www.taxtmi.com/caselaws?id=340094 The Tribunal remanded the case to the original authority for a fresh order on the refund, emphasizing the need for a detailed working to determine any excess payment of duty on separately mentioned freight charges. It set aside the penalty imposed under Section 11AC, as it was deemed inapplicable in cases of refund, criticizing the lower authorities for not applying common sense in imposing the penalty. The matter was remanded for further evaluation based on excise duty valuation principles, considering the sale price prevailing at the depot. en-us Fri, 17 Feb 2017 00:00:00 +0530 Fri, 09 Feb 2018 11:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340094 The Tribunal remanded the case to the original authority for a fresh order on the refund, emphasizing the need for a detailed working to determine any excess payment of duty on separately mentioned freight charges. It set aside the penalty imposed under Section 11AC, as it was deemed inapplicable in cases of refund, criticizing the lower authorities for not applying common sense in imposing the penalty. The matter was remanded for further evaluation based on excise duty valuation principles, considering the sale price prevailing at the depot. Case-Laws Central Excise Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340094